To amend notification Notification No. 48/2017-Central Tax dated 18th October, 2017 which describes the list of deemed export central government has issued Notification No. 1/2019-Central Tax dated 15th January, 2019 in which requirement of Chartered Accountant certificate has been prescribed in respect of input tax credit taken on inputs used in manufacture of exports in respect of Supply of goods by a registered person against Advance Authorisation which constitute deemed export as per notification.Chartered Accountant certificate is to be submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of such supply.

Further in earlier notification In the Explanation against serial number 1 the words “on pre-import basis” is omitted.

The combined text of both the notifications is as under.

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Department of Revenue
CENTRAL BOARD OF EXCISE AND CUSTOMS

Notification No. 48/2017-Central Tax

New Delhi, the 18th October, 2017

G.S.R. (E).- In exercise of the powers conferred by section 147 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:-

Table S.No. Description of supply

  1. Supply of goods by a registered person against Advance Authorisation
    (Inserted via Notification No. 1/2019-Central Tax dated 15th January, 2019
    “Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of such supply,; Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods.”)
  2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation
  3. Supply of goods by a registered person to Export Oriented Unit
  4. Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation.

Explanation –
For the purposes of this notification, –

  1. “Advance Authorisation” means an authorisation issued by the Director General of Foreign Trade under Chapter 4 of the Foreign Trade Policy 2015-20 for import or domestic procurement of inputs on pre-import basis for physical exports.
    (omitted via Notification No. 1/2019-Central Tax dated 15th January, 2019
  2. Export Promotion Capital Goods Authorisation means an authorisation issued by the Director General of Foreign Trade under Chapter 5 of the Foreign Trade Policy 2015- 20 for import of capital goods for physical exports.
  3. “Export Oriented Unit” means an Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-Technology Park Unit approved in accordance with the provisions of Chapter 6 of the Foreign Trade Policy 2015-20.

[F.No. 349/58/2017-GST(Pt)]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

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